Case Law Details
Tyre India Spare India Vs State Tax Officer (Kerala High Court)
Introduction: The recent judgment by the Kerala High Court in the case of Tyre India Spare India vs State Tax Officer dealt with the constitutional validity of Section 16(4) of the GST Act. The petitioner sought various reliefs, challenging the denial of Input Tax Credit (ITC) and the applicability of Section 16(4) in certain situations. This analysis delves into the key aspects of the case and the court’s decision.
Detailed Analysis: The petitioner raised concerns regarding the legality, arbitrariness, and constitutionality of Section 16(4) of the CGST Act and Kerala State GST Act. The contention was that this section denies ITC if not claimed within the due date of filing the return for the month of September following the end of the financial year or furnishing the annual return, whichever is earlier.
The petitioner also argued that the due dates mentioned in Section 16(4) should be automatically extended based on specific notifications, and the impugned assessment order should be set aside. However, during the proceedings, the petitioner informed the court about the extended time limit for filing the appeal against the assessment order, which prompted a withdrawal of the writ petition.
The court, considering the petitioner’s submission, dismissed the writ petition as withdrawn with the liberty to appeal against the assessment order under Section 107 of the CGST/KGST Act by the extended deadline of 31.01.2024.
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